@article{oai:sapporo-u.repo.nii.ac.jp:00003878,
 author = {伊藤, 悟 and ITO, Satoru},
 issue = {2},
 journal = {札幌法学},
 month = {Mar},
 note = {P},
 pages = {47--75},
 title = {市町村の家庭ごみ有料収集と消費税 (2・完)},
 volume = {21},
 year = {2010}
}